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Income Taxes (Tables) | 12 Months Ended
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Dec. 30, 2017
Income Taxes Tables |
Provision for income tax |
|  | 2017 |  |  | 2016 |  |  | 2015 |
Current |  |  |  |  |  |  |  |  |
Federal |  | $ | - |  |  | $ | - |  |  | $ | - |
State |  |  | - |  |  |  | - |  |  |  | 4,527 |
Deferred (net of valuation allowance) |  |  |  |  |  |  |  |  |  |  |  |
Federal |  |  | - |  |  |  | - |  |  |  | - |
State |  |  | - |  |  |  | - |  |  |  | - |
Income tax provision |  | $ | - |  |  | $ | - |  |  | $ | 4,527 |
Reconciliation of income tax expense (benefit) |
|  | 2017 |  |  | 2016 |  |  | 2015 |
Federal income tax expense at statutory rate |  |  | (34.0 | )% |  |  | (34.0 | )% |  |  | (34.0 | )%
State income tax, net of federal benefit |  |  | (5.3 | )% |  |  | (5.3 | )% |  |  | (5.1 | )%
Permanent differences |  |  | 7.6 | % |  |  | 8.4 | % |  |  | 5.7 | %
Change in tax rates |  |  | 0 | % |  |  | (0.3 | )% |  |  | 0.7 | %
Changes of state net operating losses |  |  | 1.3 | % |  |  | 1.8 | % |  |  | 17.4 | %
Change in stock options and restricted stock |  |  | (1.3 | )% |  |  | 11.8 | % |  |  | 0.0 | %
Change in valuation allowance |  |  | (23.1 | )% |  |  | 16.4 | % |  |  | 13.7 | %
Remeasurement of deferred taxes asset / liability |  |  | 53.4 | % |  |  | - |  |  |  | - |
Other |  |  | 1.4 | % |  |  | 1.2 | % |  |  | 1.8 | %
Effective tax rate |  |  | 0.0 | % |  |  | 0.0 | % |  |  | 0.2 | %
Deferred income tax assets and liabilities |
|  | 2017 |  |  | 2016 |
Deferred tax assets: |  |  |  |  |  |
Net operating loss carryforward |  | $ | 9,963,000 |  |  | $ | 11,023,000 |
Capital loss carryforward |  |  | - |  |  |  | 811,000 |
Stock options and restricted stock |  |  | 1,873,000 |  |  |  | 2,694,000 |
Inventory reserve |  |  | 143,000 |  |  |  | 195,000 |
Allowance for doubtful accounts |  |  | 183,000 |  |  |  | 425,000 |
Accrued expenses |  |  | 674,000 |  |  |  | 487,000 |
Deferred revenue |  |  | 19,000 |  |  |  | 13,000 |
Intangibles |  |  | 27,000 |  |  |  | 29,000 |
Deferred rent |  |  | 166,000 |  |  |  | 252,000 |
|  |  | 13,048,000 |  |  |  | 15,929,000 |
Less valuation allowance |  |  | (12,904,000 | ) |  |  | (15,530,000 | )
|  |  | 144,000 |  |  |  | 399,000 |
Deferred tax liabilities: |  |  |  |  |  |  |  |
Leasehold improvements and equipment |  |  | (9,000 | ) |  |  | (282,000 | )
Prepaid expenses |  |  | (135,000 | ) |  |  | (117,000 | )
|  |  | (144,000 | ) |  |  | (399,000 | )
|  | $ | - |  |  | $ | - |

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- Definition Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32639-109319 + Details
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- Definition Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32537-109319 + Details
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